Is Labor Subject to Sales Tax in Florida? July 15, 2019

Florida taxpayers are often surprised to discover that labor is subject to sales and use tax. However, it is not all labor that is subject to tax. Instead, it is only certain types of labor. To make ...

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FL DOR Abuses “Limited Scope Audit” Authority July 15, 2019

For many years, the Florida Department of Revenue has issued notices to taxpayers for “limited scope audits” or “self-audits.” Generally, these notices indicate a lead number which references some ...

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FL Sales Tax: Occasional Isolated Sales Exemptions July 12, 2019

Florida exempts both occasional sales and isolated sales from sales and use tax. While, most people are familiar with the principle that sales of tangible personal property at retail are subject to ...

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2019 Florida Sales Tax New Legislation Update July 12, 2019

The 2019 legislative session has ended. The governor signed this year’s tax changes. There are some familiar exemptions from years past; however, a few new exemptions were enacted. Rent Reduction ...

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2019 FL Back to School Sales Tax Holiday June 29, 2019

Florida has passed the back to school sales tax holiday again. The holiday will allow individuals to buy certain supplies and materials tax-free for a limited amount of time. What qualifies for ...

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BUYING A BOAT IN FLORIDA: OUT OF STATE SALES TAX May 23, 2019

Florida has some of the largest and widest variety of boat dealers in the country. Many people visit Florida to get a good deal on a boat and Florida offers tax benefits to encourage those purchases. ...

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FLORIDA SALES TAX: LEASED CARS May 22, 2019

It is important for dealers to understand the Florida sales tax treatment of leased vehicles. The failure to do so could result in a devastating assessment down the line. Generally, when a car is ...

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AIRCRAFT USE TAX IN FLORIDA May 2, 2019

Many times, aircraft owners may purchase an aircraft without considering Florida sales and use tax issues. These type of tax issues can be an unwelcomed surprise for owners, as they will oftentimes ...

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HOW TO CALCULATE FL SALES TAX ON RENT April 11, 2019

Florida is the only state in the United States that directly imposes sales tax on commercial rental payments. Specifically, Florida levies a sales tax at the rate of 5.7% for commercial rent and ...

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Choice of Forum in Defending Against a Florida Tax Assessment or Refund Denial - Part II April 10, 2019

Circuit court or administrative forum, which is the best strategy? Careful analysis of the question raised above usually reveals that one size does not fit all, or put another way, it depends. But ...

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FL SALES TAX EXEMPTIONS: AQUACULTURE March 29, 2019

Florida has many tax exemptions for farmers. These exemptions help farmers to continue to provide a vital contribution to Florida’s economy and food supply. In 2018, the Florida Legislature expanded ...

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FLORIDA SALES & USE TAX APPORTIONMENT HANDBOOK March 28, 2019

Most sales or uses occurring in Florida are taxed at the full Florida state sales and use tax rate plus any applicable local surtax rate. However, there are certain exceptions to this rule. One ...

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FL Sales Tax: Leased Property Converted to the Owner’s Use March 27, 2019

It is a generally settled principle that items purchased for lease to a business’s customers allows the business to purchase those items tax free. Slightly less well known is the provision in section ...

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